https://www.taxtmi.com/article/detailed?id=17067 GST refund eligibility for services supplied to overseas affiliates depends on whether the services are exports or intermediary services. The intermediary place-of-supply rule may prevent export status and refund benefits. Classification requires examination of service agreements, contractual obligations, the provider's actual role, statutory provisions, circulars, and applicable judicial principles; it cannot depend solely on service nomenclature. Refund rejection proceedings must provide a meaningful opportunity of hearing and a reasoned determination addressing material submissions and documents. en-us Fri, 31 Jul 2026 08:30:40 +0530 Fri, 31 Jul 2026 08:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17067 GST refund eligibility for services supplied to overseas affiliates depends on whether the services are exports or intermediary services. The intermediary place-of-supply rule may prevent export status and refund benefits. Classification requires examination of service agreements, contractual obligations, the provider's actual role, statutory provisions, circulars, and applicable judicial principles; it cannot depend solely on service nomenclature. Refund rejection proceedings must provide a meaningful opportunity of hearing and a reasoned determination addressing material submissions and documents. Articles Goods and Services Tax - GST Fri, 31 Jul 2026 08:30:40 +0530 https://www.taxtmi.com/article/detailed?id=17067